# Audit of Receipts
The auditor reviews whether:
- All revenues or debts due to govt have been correctly assessed, realised and credited
- Adequate regulations and procedures have been framed by the department
- Such regulations and procedures are actually being carried out
- Adequate checks are imposed to ensure prompt detection and investigation of irregularities, double refunds, fraudulent refund vouchers or other loss of revenue through fraud or omission
- Review of systems and procedures to ensure internal procedures adequately secure correct and regular accounting of demands, collections and refunds; suggest improvements
## Authority on Quantum
The extent and quantum of audit required under each category is determined by the C&AG. These are:
- Neither negotiable
- Nor questioned